進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Income Tax Act
Article 81
Content:
The collection authority-in-charge shall, on the basis of its findings, work out and serve upon the taxpayer a notice showing the amount of tax leviable as determined as well as the tabulation of amounts of various items which make up the tax.
Where the notice carries any erroneous entries or miscalculations, the taxpayer may, within 10 days after receipt of the said notice, check with the collection authority-in-charge or request for corrections.
If the circumstances of assessment of the individual income tax fall under any of the following conditions, the collection authority-in-charge shall make public declaration of the tax assessments instead of issuing and serving a “Notice of Consolidated Income Tax Assessment”:
1.The refund to the taxpayer is equal to the amount filed on his/her consolidated income tax return.
2.The taxpayer receives no tax payable or refundable because the amount filed in his/her consolidated income tax return and the amount assessed by the collection authority-in-charge are the same.
3.The taxpayer receives no additionally payable or refundable amounts in that his/her tax refund or tax payable fails to meet the collection threshold for tax payment and tax refund.
 Update:2018-04-19

Back Home TOP
:::
列印
置頂